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[Cites 0, Cited by 0] [Section 4(2)] [Section 4] [Entire Act]

State of Kerala - Subsection

Section 4(2)(i) in The Kerala Agricultural Income Tax Act, 1991

(i)any amount received in the previous year from the Indian Coffee Board in respect of Coffee delivered in any year for sale in pool auction, excluding any amount on which tax was levied in any previous year;